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F. Except as otherwise specifically provided by any other provision of this chapter, in computing any <br /> period of days prescribed by this chapter,the day of the act or event from which the designated period <br /> of time runs shall not be included.The last day of the period shall be included unless it is a Saturday, <br /> Sunday, or city or federal legal holiday, in which case the last day of such period shall be the next <br /> succeeding day which is neither a Saturday, Sunday, or city or federal legal holiday. <br /> G. If any taxpayer fails, neglects or refuses to make his or her return as and when required in this <br /> chapter, the director is authorized to determine the amount of the tax or fees payable by obtaining facts <br /> and information upon which to base his or her estimate of the tax or fees due. Such assessment shall be <br /> deemed prima facie correct and shall be the amount of tax owed to the city by the taxpayer.The <br /> director shall notify the taxpayer by mail of the amount of tax so determined,together with any penalty, <br /> interest, and fees due; the total of such amounts shall thereupon become immediately due and payable. <br /> 3.19.050 Payment methods—Mailing returns or remittances—Time extension—Deposits—Recording <br /> payments—Payment must accompany return—NSF checks. <br /> A. Taxes shall be paid to the director in United States currency by bank draft, certified check, cashier's <br /> check, personal check, money order, cash, or by wire transfer or electronic payment if such wire transfer <br /> or electronic payment is authorized by the director. If payment so received is not paid by the bank on <br /> which it is drawn, the taxpayer, by whom such payment is tendered, shall remain liable for payment of <br /> the tax and for all legal penalties,the same as if such payment had not been tendered.Acceptance of <br /> any sum by the director shall not discharge the tax or fee due unless the amount paid is the full amount <br /> due. <br /> B. A return or remittance which is transmitted to the city by United States mail shall be deemed filed <br /> or received on the date shown by the cancellation mark stamped by the post office upon the envelope <br /> containing it.The director may allow electronic filing of returns or remittances from any taxpayer. A <br /> return or remittance which is transmitted to the city electronically shall be deemed filed or received <br /> according to procedures set forth by the director. <br /> C. If a written request is received prior to the due date, the director, for good cause, may grant, in <br /> writing, additional time within which to make and file returns. <br /> D. The director shall keep full and accurate records of all funds received or refunded. The director shall <br /> apply payments first against all penalties and interest owing, and then upon the tax, without regard to <br /> any direction of the taxpayer. <br /> E. For any return not accompanied by a remittance of the tax shown to be due thereon,the taxpayer <br /> shall be deemed to have failed or refused to file a return and shall be subject to the penalties and <br /> interest provided in this chapter. <br /> F. Any payment made that is returned for lack of sufficient funds or for any other reason will not be <br /> considered received until payment by certified check, money order, or cash of the original amount due, <br /> no 2019 ORDINANCE: Tax Administration Page 6 of 22 <br />